4.11.4. State of Punjab v. Davinder Pal Singh Bhullar

14 SCC 770Reported decision2011#5188 most cited

What is 4.11.4. State of Punjab v. Davinder Pal Singh Bhullar authority for?

Dismissal of a Special Leave Petition (SLP) in limine does not create a declaration of law or a binding precedent under Article 141 of the Constitution, as it implies the case was not deemed worthy of examination on its merits.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

State of Punjab v. Davinder Pal Singh Bhullar · SLP dismissal · in limine · Article 141 · binding precedent · declaration of law · Supreme Court Employees' Welfare Assn. v. Union of India

Sections most often in play

Section 148Section 144BSection 147Section 151ASection 141Section 148ASection 136Section 144B of the Income Tax Act

Issues it is cited on

doctrine of mergersection 151anon-speaking ordersection 151faceless assessmentspeaking orderreassessment proceedingssection 144bassistant commissionersection 15section 148section 144

Judgments citing 4.11.4. State of Punjab v. Davinder Pal Singh Bhullar

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

In the result, appeal filed by the assessee is allowed in terms above

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…loyees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not considered W.P. (C) 15024/2024 & connected matters Page 8 of 13 worthy of examination for a reason, which may be other than the merits of the case. Such in l…

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

…onable conclusion could at all be reached by the police officer that one or the other conditions stated above are attracted. To this limited extent the Magistrate will make judicial scrutiny. 4.11.4. State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770 107. It is a settled legal proposition that if initial action is not in consonance with law, all subsequent and consequential proceedings would fall through for the reason that illegality strikes at the root of the order. In such a fact situation, the legal maxim sub lato fundament to cadit opus meaning thereby that foundation being rem…